CIT(A) in his order while rejecting Books of Account does not specify defect in record. The basis of rejection appears to be best judgment of assessment
Bombay High court held that SVLDR scheme is a dispute resolution scheme. The substantive benefit under the scheme cannot be denied for technical reasons.
44 EMB Studio Private Limited Vs Union of India (Bombay High Court) Counsel for the Petitioner submitted that though it is correct that for part of the claim which has been rejected refund was sought after a period of two years, however, the period was extended by the orders passed by the Hon’ble Supreme Court […]
Bombay High Court held that rejection of refund application without granting an opportunity of hearing is contrary to the proviso to Rule 92(3) of the CGST Act and hence rejection order is liable to be set aside.
There was no condition to furnish passport in order dated 15th January, 2020. He has furnished documents about business trip to Dubai. It is pertinent to note that the order granting anticipatory bail is challenged before this Court.
HC held that issuance of a notice under Section 148 in absence of any new tangible material was nothing but an attempt to review earlier order of assessment passed by A.O.
Bombay High Court held that license fee is the price or the consideration for parting with such privilege, which is exclusively owned and controlled by the State Government. Complying with provisions of section 13A of the Goa Public Gambling Act requires payment of the same.
Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions.
Detaining ATM machines of Licensee by Municipal Corporation was totally high handed & We do not approve of such action- HC
Petitioner submitted that it is correct that for part of GST Refund Claim claim which has been rejected refund was sought after a period of two years
